https://www.taxtmi.com/caselaws?id=166777 Even where the Section 123 presumption under the Customs Act, 1962 did not apply, confiscation could still be sustained on cumulative circumstantial evidence and adverse inference from unexplained facts within the purchaser's special knowledge. The goods were traced to a fictitious consignor and a deliberately false invoice; the appellant admitted buying the goods from an unknown person, arranging despatch, and producing no purchase documents. His failure to promptly assert ownership also supported a finding of guilty knowledge. On that basis, the goods were treated as smuggled and the claim of bona fide lawful purchase was rejected, making confiscation lawful. en-us Wed, 07 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 16:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166777 Even where the Section 123 presumption under the Customs Act, 1962 did not apply, confiscation could still be sustained on cumulative circumstantial evidence and adverse inference from unexplained facts within the purchaser's special knowledge. The goods were traced to a fictitious consignor and a deliberately false invoice; the appellant admitted buying the goods from an unknown person, arranging despatch, and producing no purchase documents. His failure to promptly assert ownership also supported a finding of guilty knowledge. On that basis, the goods were treated as smuggled and the claim of bona fide lawful purchase was rejected, making confiscation lawful. Case-Laws Central Excise Wed, 07 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166777